Legislative updates

RDL 2/2026 of 3th February introduces urgent measures to protect people in situations of social vulnerability, address tax issues, and manage resources of territorial financing systems.

Royal Decree‑Law 3/2026, of February 3, establishes the revaluation of public pensions for 2026 with a general increase of 2.7 % and higher increases for minimum, non-contributory pensions and the IMV, and includes other urgent measures regarding Social Security, such as adjustments to contributions and technical measures for the system.

Royal Decree-Law 16/2025, of 23 December, extending certain measures to address situations of social vulnerability and adopting urgent measures in tax and Social Security matters.

This Royal Decree-Law extends various measures aimed at addressing situations of social vulnerability, with the goal of protecting the groups most affected by the current economic context. It also introduces urgent measures in tax and Social Security matters, aimed at ensuring system stability and support for individuals and businesses. The regulation maintains and adapts existing social protection instruments and introduces temporary fiscal adjustments.

The 2025 Law requires companies to rethink workplace mobility, improving accessibility, sustainability, and the management of employee commuting.

The Government approves a Royal Decree-Law to allow autonomous communities and local councils to use their surpluses to invest in sustainable projects, and to extend the deadline for applying the regulations governing computerised invoicing programmes, ensuring that companies and administrations have sufficient time to adapt correctly.

Royal Decree 1065/2025, of 26 November, develops the training contract regime provided for in Article 11 of the Workers' Statute. This regulation specifies the conditions, rights and obligations that both companies and workers must respect, with the aim of reinforcing the educational and professional value of this type of contract.

The directive amends Directive 2008/98/EC on waste to establish binding targets for reducing food waste and to extend the extended producer responsibility to the textile, footwear, and related product sectors, promoting reuse, separate collection, and fibre recycling.

BOE 259 of 28 October. Publication of the list of public holidays for 2026. 

Royal Decree 164/2025 approves the new Fire Safety Regulation for Industrial Establishments (RSCIEI), which updates and replaces the previous regulations, establishing updated requirements for the prevention, detection, containment and extinguishing of fires in industrial facilities, with more stringent criteria for organization, inspection and protection systems in order to minimize risks to people, property and the environment.

Royal Decree Law 3/2025, approved on 1 April, extends and extends tax deductions for the purchase of electric vehicles and the installation of charging points. With retroactive effect from January, the MOVES III programme reinforces the commitment to sustainable mobility and the objectives of the PNIEC.

Royal Decree 254/2025 extends the deadline for entrepreneurs and professionals to adapt their IT systems to the requirements of the new electronic invoicing regulations. This measure seeks to facilitate progressive compliance with the obligations.

Organic Law 1/2025, published on 3 January 2025, introduces reforms to improve the efficiency of the public justice system. The main changes include the creation of the Courts of Instance, which replace the unipersonal courts with a collegiate structure, and the mandatory use of appropriate means of dispute resolution (ADR), such as mediation, prior to the initiation of judicial proceedings in civil and commercial matters. These measures aim to streamline the resolution of disputes and reduce the burden on the courts.

Royal Decree-Law 7/2024 of 11 November adopting urgent measures to promote the immediate response, reconstruction and relaunch plan to deal with the damage caused by the Isolated Depression at High Levels (DANA) in different municipalities between 28 October and 4 November 2024.

The BOE of 6 November has published the Royal Decree Law 6/2024, which comes into force on 7 November 2024. This decree includes several fiscal measures aimed at municipalities affected by the DANA that took place between 28 October and 4 November 2024.